Roth, James

born 1947 A U.S. internal auditing and *corporate governance specialist. Roth is a prolific author on internal auditing topics. He has written numerous articles, many of which have appeared in *Internal Auditor magazine, and his books include Best Practices: Value-Added Approaches of Four Innovative Internal Auditing Departments (Roth, 2000) and Internal Audit’s Role in Corporate Governance: Sarbanes-Oxley Compliance (Roth and Espersen, 2003). President of the consulting firm *AuditTrends, Roth is a prominent public speaker on internal auditing. His areas of interest include Operational auditing, *soft controls, and the * Sarbanes-Oxley Act. Further reading: Roth (2000); Roth (2002); Roth (2003); Roth and Espersen (2003) Web link: www.audittrends.com/JR.htm